Explaining Reservations to the OECD Model Tax Convention: An Empirical Approach

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Alberto Vega García
Ilja Rudyk

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Vega García, Alberto; and Rudyk, Ilja. “Explaining Reservations to the OECD Model Tax Convention: An Empirical Approach”. InDret, no. 4, https://raco.cat/index.php/InDret/article/view/248447.